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    <title>Commission for Exports to Iraq Cannot Be Disallowed u/s 37 Based on Unproven Legal Infraction Suspicions.</title>
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    <description>Disallowance of Commission paid in respect of exports to Iraq - Explanation to section 37 of the Act cannot be invoked merely on the basis of an unestablished doubt that expenditure incurred could be for infraction of law. - AT</description>
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